ACCT 360 - Cost Accounting

5 CR

Covers the purpose and the methods of cost accounting for an efficient and effective planning and control. It examines cost behavior and alternate costing methods including joborder, process, and standard cost accounting systems, as well as cost variances. It also covers budgets and profitability analysis.

Prerequisite(s): ACCT 234 or ACCT 203 with a D or better and admission to the Applied Accounting BAS, or permission of the program.

Course Outcomes
• Develop a cost-volume-profit analysis.

• Employ job-order and activity-based costing.

• Calculate cost variances.

• Analyze the behavior of costs.

• Select and employ the most appropriate inventory costing method for the business

• Conduct cost analysis and Estimation

• Utilize Cost Management Systems

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